Measuring the Full Extent of Fiscal Losses and Gains

Current measures of fiscal impoverishment and gains are not consistent with the law of diminishing returns. This paper proposes new measures of fiscal impoverishment and gains that are consistent with the law of diminishing returns, based on a meth...

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Main Authors: Coulibaly, Mohamed, Sanoh, Aly
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2019
Subjects:
Online Access:http://documents.worldbank.org/curated/en/529981560446527788/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains
http://hdl.handle.net/10986/31876
id okr-10986-31876
recordtype oai_dc
spelling okr-10986-318762022-05-21T06:14:54Z Measuring the Full Extent of Fiscal Losses and Gains Coulibaly, Mohamed Sanoh, Aly FISCAL IMPOVERISHMENT FISCAL GAINS FISCAL LOSSES WELFARE DIMINISHING RETURNS INCOME DISTRIBUTION HOUSEHOLD CONSUMPTION FISCAL POLICY Current measures of fiscal impoverishment and gains are not consistent with the law of diminishing returns. This paper proposes new measures of fiscal impoverishment and gains that are consistent with the law of diminishing returns, based on a methodology that gives more significance to greater income gaps, and more importance to the experience of the poorest individuals within the fiscal system. The new indicators are decomposable and cover the incidence, intensity, and severity of fiscal impoverishment and gains. An empirical illustration using the 2014 household consumption data reveals that, overall, in Niger the fiscal system is improving the welfare of the population: only 33.2 percent of the population has become poorer due to the fiscal system, while the remaining 66.8 percent has become richer because of it. Moreover, the mean relative fiscal loss (0.014), is 11 percent lower than the mean relative fiscal gain (0.126). 2019-06-13T21:34:35Z 2019-06-13T21:34:35Z 2019-06 Working Paper http://documents.worldbank.org/curated/en/529981560446527788/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains http://hdl.handle.net/10986/31876 English Policy Research Working Paper;No. 8886 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Africa Niger
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic FISCAL IMPOVERISHMENT
FISCAL GAINS
FISCAL LOSSES
WELFARE
DIMINISHING RETURNS
INCOME DISTRIBUTION
HOUSEHOLD CONSUMPTION
FISCAL POLICY
spellingShingle FISCAL IMPOVERISHMENT
FISCAL GAINS
FISCAL LOSSES
WELFARE
DIMINISHING RETURNS
INCOME DISTRIBUTION
HOUSEHOLD CONSUMPTION
FISCAL POLICY
Coulibaly, Mohamed
Sanoh, Aly
Measuring the Full Extent of Fiscal Losses and Gains
geographic_facet Africa
Niger
relation Policy Research Working Paper;No. 8886
description Current measures of fiscal impoverishment and gains are not consistent with the law of diminishing returns. This paper proposes new measures of fiscal impoverishment and gains that are consistent with the law of diminishing returns, based on a methodology that gives more significance to greater income gaps, and more importance to the experience of the poorest individuals within the fiscal system. The new indicators are decomposable and cover the incidence, intensity, and severity of fiscal impoverishment and gains. An empirical illustration using the 2014 household consumption data reveals that, overall, in Niger the fiscal system is improving the welfare of the population: only 33.2 percent of the population has become poorer due to the fiscal system, while the remaining 66.8 percent has become richer because of it. Moreover, the mean relative fiscal loss (0.014), is 11 percent lower than the mean relative fiscal gain (0.126).
format Working Paper
author Coulibaly, Mohamed
Sanoh, Aly
author_facet Coulibaly, Mohamed
Sanoh, Aly
author_sort Coulibaly, Mohamed
title Measuring the Full Extent of Fiscal Losses and Gains
title_short Measuring the Full Extent of Fiscal Losses and Gains
title_full Measuring the Full Extent of Fiscal Losses and Gains
title_fullStr Measuring the Full Extent of Fiscal Losses and Gains
title_full_unstemmed Measuring the Full Extent of Fiscal Losses and Gains
title_sort measuring the full extent of fiscal losses and gains
publisher World Bank, Washington, DC
publishDate 2019
url http://documents.worldbank.org/curated/en/529981560446527788/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains
http://hdl.handle.net/10986/31876
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